JAN SEVA MANDAL ,MUMBAI vs. INCOME TAX OFFICER EXEMPTION WARD -1(4), MUMBAI

In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for In the result, the appeal filed by the assessee is allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2023-24 Jan Seva Mandal, Central Processing Centre Income Vinayalaya, Mahakali Caves Tax Deparment, Bengaluru, Vs. Road, Andheri (East), Income Tax Officer Exemption Mumbai-400093. Ward 1(4), Mumbai. 6Th Floor, Mtnl Te Building, Pedder Road, Mumbai-400026. Pan No. Aaatj 4868 K Appellant Respondent

b) of of of the Act. 4. It It It is is is submitted submitted submitted that that that the the the denial denial denial of of of exemption exemption exemption under under under Section 11 of the Act, as discussed above, has led to Section 11 of the Act, as discussed above, has led to Section

RELIANCE MONEY INFRASTRUCTURE LTD,MUMBAI vs. PR CIT 1, MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

section 115JB of the Act as the original return with only making higher claim of TDS in the revised return. The case of the assessee was selected for scrutiny and during the course of assessment proceedings , the assessee filed a revised computation of income in which the assessee declared a total loss of Rs.8,89,70,396/- under the normal

ASST CIT 19(3), MUMBAI vs. PAHILAJRAI JAIKISHIN, MUMBAI

In the result, the appeal is allowed

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11)

5 above. Regarding the second contention raised by him that any disallowance of interest under section 14A will amount to double disallowance, we would like to point out that this contention is also devoid of any merit. For the purpose of deciding this aspect, we first reproduce the provisions of sub-section (1) of section 14A, which is as under

PAHILAJRAI JAIKISHAN,MUMBAI vs. DCIT 19(3), MUMBAI

In the result, the appeal is allowed

Bench: Shri Shailendra Kumar Yadav & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.1562/Mum/2014 ("नधा"रण वष" / Assessment Year: 2010-11)

5 above. Regarding the second contention raised by him that any disallowance of interest under section 14A will amount to double disallowance, we would like to point out that this contention is also devoid of any merit. For the purpose of deciding this aspect, we first reproduce the provisions of sub-section (1) of section 14A, which is as under

STATE BANK OF INDIA-RBO II THANE WESTERN BRANCH,MUMBAI vs. ACIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

5. Durgadas AP (BM) Durgadas AP (BM) Bankok, Singapore 2,58396 01/04/2011 6. K Pankajakshan (DM) K Pankajakshan (DM) Thailand Malaysia 2,79,940 and Singapore 01/04/2011 7. K V Mohandas K V Mohandas Doha Zurich and 1,98,215 Paris 01/04/2011 8. P k Rajendran P k Rajendran Malaysia and 2,93,192 Singapore 01/04/2011 9. P K Sasikumar

STATE BANK OF INDIA HRMS DEPARTMENT,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX (TDS)RANGE-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

5. Durgadas AP (BM) Durgadas AP (BM) Bankok, Singapore 2,58396 01/04/2011 6. K Pankajakshan (DM) K Pankajakshan (DM) Thailand Malaysia 2,79,940 and Singapore 01/04/2011 7. K V Mohandas K V Mohandas Doha Zurich and 1,98,215 Paris 01/04/2011 8. P k Rajendran P k Rajendran Malaysia and 2,93,192 Singapore 01/04/2011 9. P K Sasikumar

STATE BANK OF INDIA HRMS DEPARTMENT ,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX (TDS)RANGE-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

5. Durgadas AP (BM) Durgadas AP (BM) Bankok, Singapore 2,58396 01/04/2011 6. K Pankajakshan (DM) K Pankajakshan (DM) Thailand Malaysia 2,79,940 and Singapore 01/04/2011 7. K V Mohandas K V Mohandas Doha Zurich and 1,98,215 Paris 01/04/2011 8. P k Rajendran P k Rajendran Malaysia and 2,93,192 Singapore 01/04/2011 9. P K Sasikumar

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

5. Durgadas AP (BM) Durgadas AP (BM) Bankok, Singapore 2,58396 01/04/2011 6. K Pankajakshan (DM) K Pankajakshan (DM) Thailand Malaysia 2,79,940 and Singapore 01/04/2011 7. K V Mohandas K V Mohandas Doha Zurich and 1,98,215 Paris 01/04/2011 8. P k Rajendran P k Rajendran Malaysia and 2,93,192 Singapore 01/04/2011 9. P K Sasikumar

STATE BANK OF INDIA,MUMBAI vs. ACIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

5. Durgadas AP (BM) Durgadas AP (BM) Bankok, Singapore 2,58396 01/04/2011 6. K Pankajakshan (DM) K Pankajakshan (DM) Thailand Malaysia 2,79,940 and Singapore 01/04/2011 7. K V Mohandas K V Mohandas Doha Zurich and 1,98,215 Paris 01/04/2011 8. P k Rajendran P k Rajendran Malaysia and 2,93,192 Singapore 01/04/2011 9. P K Sasikumar

STATE BANK OF INDIA- NRI BRANCH,MUMBAI vs. ACIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

5. Durgadas AP (BM) Durgadas AP (BM) Bankok, Singapore 2,58396 01/04/2011 6. K Pankajakshan (DM) K Pankajakshan (DM) Thailand Malaysia 2,79,940 and Singapore 01/04/2011 7. K V Mohandas K V Mohandas Doha Zurich and 1,98,215 Paris 01/04/2011 8. P k Rajendran P k Rajendran Malaysia and 2,93,192 Singapore 01/04/2011 9. P K Sasikumar

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2),, MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

5. Durgadas AP (BM) Durgadas AP (BM) Bankok, Singapore 2,58396 01/04/2011 6. K Pankajakshan (DM) K Pankajakshan (DM) Thailand Malaysia 2,79,940 and Singapore 01/04/2011 7. K V Mohandas K V Mohandas Doha Zurich and 1,98,215 Paris 01/04/2011 8. P k Rajendran P k Rajendran Malaysia and 2,93,192 Singapore 01/04/2011 9. P K Sasikumar

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

5. Durgadas AP (BM) Durgadas AP (BM) Bankok, Singapore 2,58396 01/04/2011 6. K Pankajakshan (DM) K Pankajakshan (DM) Thailand Malaysia 2,79,940 and Singapore 01/04/2011 7. K V Mohandas K V Mohandas Doha Zurich and 1,98,215 Paris 01/04/2011 8. P k Rajendran P k Rajendran Malaysia and 2,93,192 Singapore 01/04/2011 9. P K Sasikumar

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

5. Durgadas AP (BM) Durgadas AP (BM) Bankok, Singapore 2,58396 01/04/2011 6. K Pankajakshan (DM) K Pankajakshan (DM) Thailand Malaysia 2,79,940 and Singapore 01/04/2011 7. K V Mohandas K V Mohandas Doha Zurich and 1,98,215 Paris 01/04/2011 8. P k Rajendran P k Rajendran Malaysia and 2,93,192 Singapore 01/04/2011 9. P K Sasikumar

STATE BANK OF INDIA-ISB BRANCH,MUMBAI vs. DCIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

5. Durgadas AP (BM) Durgadas AP (BM) Bankok, Singapore 2,58396 01/04/2011 6. K Pankajakshan (DM) K Pankajakshan (DM) Thailand Malaysia 2,79,940 and Singapore 01/04/2011 7. K V Mohandas K V Mohandas Doha Zurich and 1,98,215 Paris 01/04/2011 8. P k Rajendran P k Rajendran Malaysia and 2,93,192 Singapore 01/04/2011 9. P K Sasikumar

DCIT (IT) 2(1)(2), MUMBAI vs. DAIMLER AG (FORMERLY KNOWN AS DAIMLER CHRYSLER AG), MUMBAI

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm Dcit (It)-2(1)(2), M/S Daimler Ag Room No. 1713, 17Th Floor, C/O Srbc & Associates Llp बिधम/ Air India Building, 14Th Floor, The Ruby, Nariman Point, 29 Senapati Bapat Marg, Vs. Mumbai-400021 Dadar (W), Mumbai-400050 स्थामी रेखा सं./ जीआइआय सं./ Pan No. Aabcd2354C (अऩीराथी /Revenue) (प्रत्मथी / Assessee) :

b) 5(5)c) of the India-Germany P a g e | 18 ITA No.5704/Mum/2016 AY. 2011-12 DCIT(IT)2(1)(2) Vs. M/s Daimler AG Tax Treaty. Therefore, concurring with the above findings and also maintaining judicial consistency and following the orders of Hon’ble ITAT in assesses own case, we dismiss this ground of appeal raised

ITO(E)-1(1), MUMBAI, MUMBAI vs. BHAVITHA FOUNDATION, MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2021-22

b) of subsection (2) shall be the following, namely : namely :— ………………………….. ………………………….. i deposit in any account with a scheduled bank or a co i deposit in any account with a scheduled bank or a co i deposit in any account with a scheduled bank or a co-operative society engaged in carrying on the society engaged in carrying on the business

PERCIVAL JOSEPH PEREIRA ,MUMBAI vs. INCOME TAX OFFICER (IT)-3(3)(1), MUMBAI

In the result, both the appeals by the assessee are allowed

Bench: Amit Shukla & Shri Girish Agrawal

TDS amounting to Rs.8,25,78,755/-. In the said return, assessee did not offer the additional compensation received by him in view of proviso to section 45(5)(b). However, he intimated the details of the said transaction to the concerned Assessing Officer by way of a submission dated 09.08.2016. This letter formed the basis for initiating re-assessment

PERCIVAL JOSEPH PEREIRA ,MUMBAI vs. INCOME TAX OFFICER (IT) -3(3)(1), MUMBAI

In the result, both the appeals by the assessee are allowed

Bench: Amit Shukla & Shri Girish Agrawal

TDS amounting to Rs.8,25,78,755/-. In the said return, assessee did not offer the additional compensation received by him in view of proviso to section 45(5)(b). However, he intimated the details of the said transaction to the concerned Assessing Officer by way of a submission dated 09.08.2016. This letter formed the basis for initiating re-assessment